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The writ petition filed by Nandi Hasbi Textiles Ltd. sought to prohibit the Assistant Collector of Central Excise from demanding differential duty. The court rejected the petition as there was no prayer to quash the order subjecting the petitioner to additional levy of Excise Duty, and the petitioner failed to take timely steps to appeal the order. The court held that Article 226 cannot be used to grant interim relief when the main relief is not sought.
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